Returns, Remittances and Refunds | Midpage

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Indiana Administrative Code

Rule 6

Returns, Remittances and Refunds

Department of State Revenue

1Time limit on returns and payments 2Reporting periods 3Fiscal taxpayer's reporting period 4Accrual basis; reporting and payment 5Consolidated filing 6Sales and use tax collections 7Final return and payment 8Amount of tax liability 9Income exclusion ratio 10Income exclusion ratio defined 11Recordkeeping requirements on exempt sales less than ten cents 12Bad debts deduction 13Collection from bad debts 14Collection allowance 15Collection allowance rates 16Collection allowance; those not entitled 17Energy assistance deductions